Autonomous Community of the Canary Islands
Taxpayers who in 2021 had their habitual residence in the territory of the Autonomous Community of the Canary Islands will be able to apply the following regional deductions:
- For donations with ecological purposes
- For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands
- For donations and contributions for cultural, sports, research or teaching purposes
- For donations to non-profit organizations
- Documentary justification of the previous regional deductions for donations
- For amounts allocated by their owners to the restoration, rehabilitation or repair of real estate declared of cultural interest
- For study expenses
- For study expenses in early childhood education, primary education, compulsory secondary education, baccalaureate and mid-level vocational training
- For moving the habitual residence to another island of the Archipelago to carry out an employed work activity or an economic activity
- For cash donations to descendants or adoptees under 35 years of age for the acquisition or rehabilitation of their first habitual home
- By birth or adoption of children
- For taxpayers with disabilities and those over 65 years of age
- For fostering minors
- For single-parent families
- For daycare expenses
- For large family
- For investment in primary residence
- For energy rehabilitation works and renovation of the habitual residence
- For works to adapt the habitual residence for people with disabilities
- For rent of habitual residence
- For leasing of habitual residence linked to certain transactions of payment in kind
- For expenses on credit insurance premiums to cover non-payment of rent on housing leases (landlord deduction)
- For unemployed taxpayers
- For illness expenses (general)
- For dependent family members with disabilities
- For personal, family and disability minimum for residents on the island of La Palma
- Due to uprooting due to the volcanic eruption of the island of La Palma
- For the temporary and free transfer of use of properties located on the island of La Palma
- For illness expenses for residents on the island of La Palma
- Common limits and formal obligations to apply deductions